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    <title>Employer not issuing form 16/ TDS certificate</title>
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    <description>Employer obligation to furnish Form 16 (TDS certificate on salary) arises where tax is deducted at source; failure to issue Form 16 attracts penalties and permits the employee to complain to the tax administration. Meanwhile an employee may rely on Form 26AS as interim evidence for filing returns until the employer provides Form 16.</description>
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      <description>Employer obligation to furnish Form 16 (TDS certificate on salary) arises where tax is deducted at source; failure to issue Form 16 attracts penalties and permits the employee to complain to the tax administration. Meanwhile an employee may rely on Form 26AS as interim evidence for filing returns until the employer provides Form 16.</description>
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      <law>Income Tax</law>
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